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State Agencies Bulletin No. 1811
… Purpose The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employee’s … The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedOpinion 2006-1
… -- Payrolls (requirement to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion of payroll period) TOWN LAW … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli Releases Report on NYS Executive Budget
… Gateway loan as state-related debt, inconsistent with past practice for this category of debt classification. Even …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Type Requisition, or Initiate purchases via the open market for discretionary purchases with a General Type … Source, Centralized Contracts and Discretionary Purchases Online Agencies Agencies should use a General Type … the SFS with a purchase order. Agency Contract Purchases Online Agencies Agencies must use the Contract Type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesTown of Ossian – Tax Collector (2016M-364)
… was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October 6, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $817,000. Key Finding The Tax … was to verify the accuracy of the Towns tax collection for the period January 1 2015 through October 6 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364State Agencies Bulletin No. 1387
… PayServ will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the … easier reconciliation of payroll charges. Effective Date(s) Administration pay checks dated June 3, 2015 and … Department ID and the SFS chartfield strings they will convert to effective the first paycheck in April. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice Court’s (Court) … The objectives of our audit were to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… before a crisis, yet this budget includes no serious cost containment measures, particularly in Medicaid, where it is …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, … The purpose of our audit was to evaluate the Towns management of the Park for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Agencies Bulletin No. 1843
… convention associated with the Locked Queries, and the updated and new locked queries available for agency use in … Dates This is effective immediately. OSC Actions OSC updated the current Locked Generic Query document and has … Agencies must review and become familiarized with the updated and new queries. If there are any issues with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… complete report - pdf] Audit Objective Determine whether the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … Determine whether the Town officials effectively managed the financial condition of the water and sewer districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Henderson Fire District – Financial Activities (2025M-67)
… audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. … and approving claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The … the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Clarendon – Justice Court Operations (2013M-362)
… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Virgil – Justice Court Operations (2015M-77)
… the internal controls over the Court’s financial activity for the period January 1, 2013 through January 27, 2015. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … the internal controls over the Courts financial activity for the period January 1 2013 through January 27 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 1800.1
… This bulletin supersedes Payroll Bulletin 1800 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, … The purpose of this bulletin is to inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalWyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Opinion 89-37
… collateral loan broker must file a registration statement with the State Comptroller in order to carry on the business. … Society, Inc. , 171 Misc 888, 13 NYS2d 921, affd 259 App Div 974, 19 NYS2d 963). Nor do they relate to a … is obtained, does the State Comptroller's role come into play. September 26, 1989 Neil L. Coscio, Esq., Ass't …
https://www.osc.ny.gov/legal-opinions/opinion-89-37